Christie, CJTC:—The issue to be decided is whether the appellant is entitled to deduct interest in the amounts of $2,201 and $6,413.27 in relation to his 1978 and 1979 taxation years respectively. The determination of this question turns on the meaning to be

Taylor, TCJ:—This is an appeal heard in Toronto, Ontario on June 21, 1984 against income tax assessments for the years 1977, 1978, 1979 and 1980 in which the Minister of National Revenue disallowed as deductions from other income, farm losses claimed

Tremblay, TCJ:—This case was heard in Toronto, Ontario, on February 15, 1984.

Brulé, TCJ:—These are appeals heard on common evidence in Edmonton, Alberta, on April 10, 1984, against income tax assessments for Gordon Papley with respect to the 1976 taxation year and for Kenneth Papley with respect to the 1976, 1977 and 1978

Taylor, TCJ:—This is an appeal heard in Vancouver, British Columbia on May 28, 1984 against an income tax assessment for the year 1978, in which the Minister of National Revenue increased the reported income of the taxpayer by an amount of

Taylor, TCJ:—This is an appeal heard on common evidence, at Vancouver, British Columbia on May 29, 1984 against the fact that the Minister of National Revenue had taxed the gain realized on the sale of a parcel of real estate as an income

Goetz, TCJ:—This is an appeal by the appellant with respect to his 1974, 1975 and 1976 taxation years. The reassessment included penalties and interest. The appellant asserts that the non-disclosure of income in the relevant taxation years resulted from advice

Taylor, TCJ [ORALLY]:—This is an appeal from Mr Eldon James Johnson with respect to his 1977, 1978 and 1979 taxation years. The matter at issue is the disallowance during those years of a farming loss claimed with respect to the provisions of section 31 of

Rip, TCJ:—An order extending the time within which an appeal to this Court from an income tax assessment for 1981 may be instituted was made at the conclusion of the hearing of this application. In granting the order I referred to reasons given by Judge

Cardin, TCJ:—In 1979, Zenon Dlagacz claimed an amount of $2,288 as alimony payments to his wife for the support of his son Michael. By notice of reassessment, the Minister of National Revenue disallowed an amount of $1,088 as not having been paid pursuant to